RG 243 Registration of self-managed superannuation fund auditors
Issued 24 January 2013
This guide is for people who wish to audit self-managed superannuation funds (SMSFs) under the Superannuation Industry (Supervision) Act 1993 (SIS Act).
This guide explains how to apply for registration as an approved SMSF auditor, the types of registers of SMSF auditors maintained by ASIC and the transitional arrangements for the registration of existing approved auditors of SMSFs.
It also gives guidance on the continuing legal obligations of approved SMSF auditors.